University budgeting: Creating incentives for change?
Identifieur interne : 001199 ( Istex/Corpus ); précédent : 001198; suivant : 001200University budgeting: Creating incentives for change?
Auteurs : Bas SavenijeSource :
- Research in Higher Education [ 0361-0365 ] ; 1992-10-01.
Abstract
Abstract: A number of Dutch universities are engaged in a decentralization process, strengthening faculty management and considering the institutional level as the center of a divisionalized organization. This development gives rise to the following question: To what extent is university management able to implement change according to university strategy? The article investigates the role of the budget as an instrument for change. It distinguishes between a base component and a special-purpose component in budgeting. It analyzes several approaches of budget development in relation to the implementation of change. Conclusions are formulated about the use of budgeting and control procedures.
Url:
DOI: 10.1007/BF00973763
Links to Exploration step
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